TaxTMI 
TaxTMI 
Mega exemption notification
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....ner or para-medics; (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;] ^18[2A. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;] ^20[2B. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto; ] 3. Services by a veterinary clinic in relation to health care of animals or birds; 4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities; 5. Services by a person by way of- ^83[ (a) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Ac....
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....ation by, such institution; ] ^96[ Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent; ] ^14[ 9A. Any services provided by, _ (i) the National Skill Development Corporation set up by the Government of India; (ii) a Sector Skill Council approved by the National Skill Development Corporation; (iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (iv) a training partner approved by the National Skill Development Corporation or the Sector Skill Council in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Sche....
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....stallation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) ^38[omitted] (b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) ^38[omitted] (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) ^38[omitted] ^63[12A. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as ....
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....(b) a single residential unit otherwise than as a part of a residential complex; (c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; ^66[(ca) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under: (i) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (ii) any housing scheme of a State Government. ] (d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or (e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages; ^67[14A. Services by way of construction, erection, commissioning, or installation of original works pertaining to an airport or port provided under a contract which ha....
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....materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (c) defence or military equipments; (d) ^7[***] (e) ^8[***] (f) newspaper or magazines registered with the Registrar of Newspapers; (g) railway equipments or materials; (h) agricultural produce; ^41[(i) milk, salt and food grain including flours, pulses and rice;] ^24[(j) chemical fertilizer, organic manure and oil cakes; (k) cotton, ginned or baled.] ^9[21. Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; ^42[(d) milk, salt and food grain including flours, pulses and rice; ] ....
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....ozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) ^#[Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;] (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthy....
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....activity which is exempt from the levy of service tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex; 29. Services by the following persons in respective capacities - (a) sub-broker or an authorised person to a stock broker; (b) authorised person to a member of a commodity exchange; (c) ^44[omitted] (d) ^44[omitted] (e) ^44[omitted] (f) selling agent or a distributer of SIM cards or recharge coupon vouchers; ^87[ (g) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch. ] (ga) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); (gb) business facilitator or a bus....
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.... by persons specified in ^90[clause (a) or clause (b)]; or (ii) services by way of transportation of goods by a vessel from a place outside India up to the ^89[ customs station of clearance in India received by persons specified in clause (c) ] ] 35. Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material; 36. Services by Employees' State Insurance Corporation to persons governed under the Employees' Insurance Act, 1948 (34 of 1948); 37. Services by way of transfer of a going concern, as a whole or an independent part thereof; 38. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets; 39. Services by ^78[ Government, a local authority or ] a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. ^30[40. Services by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled; 41. Services received by the Reserve Bank of India, from outside India in relation to management of f....
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.... the interests of investors in securities and to promote the development of, and to regulate, the securities market; 52. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer‟s Welfare by way of cold chain knowledge dissemination;] ^74[53. Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.] ^79[54. Services provided by Government or a local authority to another Government or local authority: Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i),(ii) and (iii) of clause (a) of section 66D of the Finance Act, 1994; 55. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate; 56. Services provided by Government or a local authority where the gross amount charged for such services does not exceed Rs. 5000/- : Provided that nothing contained in this entry shall apply to services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66....
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....of Merchant Overtime charges (MOT).] ^86[64. Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. - For the purposes of this entry, "acquiring bank" means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.] 2. Definitions. - For the purpose of this notification, unless the context otherwise requires, - (a) "Advocate" has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961); (b) "appropriate duty" means duty payable on manufacture or production under a Central Act or a State Act, but shall not include 'Nil' rate of duty or duty wholly exempt; ^75[(ba) "approved vocational education course" means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Traini....
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....ve services of diseases; (k) "charitable activities" means activities relating to - (i) public health by way of - (a) care or counseling of- (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (b) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of ^57[religion, spirituality or yoga]; (iii) advancement of educational programmes or skill development relating to,- (a) abandoned, orphaned or homeless children; (b) physically or menta....
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....overnment, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution] (t) "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (u) "incubatee" means an entrepreneur located within the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the TBI or the STEP to enable himself to develop and produce hi-tech and innovative products; (v)"insurance company" means&n....
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.... the International Olympic Association or a federation recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;] ^50[(zab) "recognised sporting event" means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) covered under entry 11.] (zb) "religious place" means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit; (zd)"rural area" means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government; ^77[(zdd) "s....
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....p; "15. Temporary transfer or permitting the use or enjoyment of a copyright covered under clauses (a) or (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works or cinematograph films;" 5. Substituted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, "19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages;" 6. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, "(a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);" 7. Omitted vide Notification no. 3/2013 - ST dated 1.3.2013, w.e.f. 1.4.2013, before it was read as, "(d) postal mail or mail bags;" &....
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.... 17. Substituted vide Notification No. 02/2014 - Service Tax January 30, 2014, before it was read as, "(s) "governmental authority'' means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution;" 18. Inserted vide Notification No. 04/2014 - Service Tax New Delhi,dated February 17, 2014. 19. Inserted vide Notification No. 04/2014 - Service Tax New Delhi,dated February 17, 2014. 20. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 21. Omitted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, "Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India;" 22. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was re....
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....elves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;" 32. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 33. Inserted vide Notification No.06/2014 - Service Tax dated 11th July, 2014 34. Substituted vide Notification No.06/2014 - Service Tax dated 11th July, 2014, before it was read as, "(za) "recognized sports body" means - (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation recognised by the International ....
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....sp; mutual fund agent to a mutual fund or asset management company; (d) distributor to a mutual fund or asset management company; (e) selling or marketing agent of lottery tickets to a distributer or a selling agent;" 45. Substituted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015, before it was read as, "any goods" 46. Omitted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015, before it was read as, "32. Services by way of making telephone calls from - (a) departmentally run public telephone; (b) guaranteed public telephone operating only for local calls; or (c) free telephone at airport and hospital where no bills are being issued;" 47. Inserted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015 48. Inserted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015 49. Inserted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st of April, 2015 50. Inserted vide Not. 06/2015 - Dated 1-3-2015 w.e.f. 1st day of June, 2015. 51. Substituted vide Not. 06/2015 -....
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.... Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st June 2016 70. Omitted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016, before it was read as, "(c) ropeway, cable car or aerial tramway;" 71. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 72. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 73. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 74. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st June 2016 75. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. such date on which the Finance Bill, 2016 receives assent of the President of India 76. Substituted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. such date on which the Finance Bill, 2016, receives assent of the President of India, before it was read as, "^32[(oa) "educational institution" means an institution providing services specified in clause (l) of section 66D of the Finance Act,1994 (32 of 1994);]" 77. Inserted vide Not. 09/2016 - Dated 1-3-2016 w.e.f. 1st of April, 2016 78. Inserted vide Not. 22/2016 - Dated 13-4-2016 79. Inserted vide Not. 22/2016 - Dated ....